2014 (1) TMI 1506 - AT - Service Tax

Jurisdiction of Commissioner (appeals) - Power to remand - Held that - impugned order on the issue sought to be agitated by the appellant before the Tribunal in the present appeal, is an order on merits. However, the limited ground raised in the appeal is that the appellate Commissioner remanded the substantive issue without power of remand. This ground is prima facie untenable - Decided against Revenue.

Summary

The appellate Tribunal CESTAT Bangalore dismissed the department's application for stay of the appellate Commissioner's order as no exceptional ground was found. The Tribunal found the ground raised by the appellant regarding remand by the appellate Commissioner prima facie untenable. Another appeal filed against a different part of the Commissioner's order is pending and both appeals will be heard together in due course.